Article Per Year (5 Year)
p-Index From 2021 - 2026
2.997
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Science and Society (IJSOC) Electronic Journal of Education, Social Economics and Technology Journal of Economics and Management Scienties IIJSE Sriwijaya Accounting Community Services E-Jurnal Akuntansi
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
AN ANALYSIS OF THE USE OF VILLAGE FUNDS FOR INFRASTRUCTURE DEVELOPMENT IN WEST PAMONA DISTRICT (A STUDY IN TOINASA VILLAGE) Kusuma, I Made Ari; Usman, Rudy; Masruddin, Masruddin; Mustamin, Mustamin
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53449

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa yang meliputi penetapan prioritas anggaran, realisasi belanja infrastruktur, serta pelaporan dan pertanggungjawaban di tingkat desa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemerintah desa, Badan Permusyawaratan Desa (BPD), dan masyarakat, serta didukung oleh dokumentasi terkait pengelolaan Dana Desa. Hasil penelitian menunjukkan bahwa penetapan prioritas anggaran dilakukan melalui mekanisme musyawarah desa dengan mempertimbangkan urgensi kebutuhan dan manfaat kolektif bagi masyarakat. Realisasi belanja infrastruktur dilaksanakan secara bertahap sesuai dengan kapasitas keuangan desa, namun masih ditemukan perbedaan kualitas dan pemerataan hasil pembangunan antarwilayah. Pada aspek pelaporan dan pertanggungjawaban, pemerintah desa telah melaksanakan kewajiban formal sesuai ketentuan, tetapi transparansi informasi kepada masyarakat belum sepenuhnya inklusif. Penelitian ini menegaskan bahwa keterpaduan antara perencanaan partisipatif, pelaksanaan yang berorientasi pada mutu, serta pelaporan yang transparan merupakan faktor penting dalam mewujudkan pengelolaan Dana Desa yang akuntabel dan berkelanjutan. Kata kunci: Dana Desa, Pengelolaan Keuangan Desa, Infrastruktur Desa, Akuntabilitas, Transparansi Abstract This study aims to analyze Village Fund management, including budget priority setting, infrastructure spending realization, and reporting and accountability at the village level. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with village governments, Village Consultative Body (BPD), and the community, and supported by documentation related to Village Fund management. The results indicate that budget priorities are determined through village deliberation mechanisms, taking into account the urgency of needs and collective benefits for the community. Infrastructure spending is implemented in stages in accordance with village financial capacity, but differences in quality and equity of development outcomes remain between regions. In terms of reporting and accountability, village governments have fulfilled their formal obligations according to regulations, but transparency of information to the community is not fully inclusive. This study confirms that the integration of participatory planning, quality-oriented implementation, and transparent reporting are crucial factors in achieving accountable and sustainable Village Fund management. Keywords: Village Fund, Village Financial Management, Village Infrastructure, Accountability, Transparency
Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Analysis of Social and Environmental Impact of the Existence of PT Citra Palu Mineral (CPM) Gold Mine on the Community in Poboya Village Maulana, Alif; Usman, Rudy; Mustamin, Mustamin; Zahra, Femilia
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9389

Abstract

This study aims to analyze the social, economic, and environmental impacts of PT Citra Palu Minerals (CPM) mining activities on the surrounding communities in Poboya Village, and to evaluate the extent to which the company implements environmental accounting in its practices and reporting. Using a qualitative, case study-based approach, this study combines in-depth interviews, field observations, and analysis of company documents, particularly CPM's sustainability report. The results indicate that mining activities have transformed the livelihood structure of local communities, from previously dependent on the agricultural sector and traditional activities to dependent on the mining industry. However, promised employment opportunities have not been fully absorbed due to limited education and skills of local communities, leading to demands for a Community Mining Area (WPR) as a form of economic resistance and survival strategy. Field findings also revealed serious complaints regarding dust pollution and declining river water quality, which have prompted the community to switch to using drilled wells as an alternative water source. Although CPM's sustainability report lists health, reclamation, and environmental management programs, the community believes that the real impact on quality of life has not been fully realized. From an environmental accounting perspective, the company has recorded an environmental budget, but the information presented does not comprehensively reflect the effectiveness of its ecological impact control. This research confirms that the sustainability of the mining industry requires integration between ecological accountability, reporting transparency, and community involvement as the main actors in the sustainable development process.
The Role Of The Village Funds And The Impact Of Village Financial System On Village Development Performance In Central Sulawesi Zahara, Nurul; -, Ridwan; Usman, Rudy; -, Famiono; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p12

Abstract

Local governments play a crucial role in optimizing financial resources for development in rural areas by ensuring that these funds are used efficiently to meet community needs. The purpose of this study is to examine how much the village financial system and money influence village development performance, specifically in terms of reaching the Village Development Index (IDM). Regression analysis and a quantitative methodology were employed in the study, which included a sample of 1,821 observations and secondary data from Central Sulawesi village administrations in 2021. Based on three important components the Social Resilience Index (IKS), the Economic Resilience Index (IKE), and the Environmental Resilience Index (IKL) the findings demonstrate that village finances and the village financial system have an impact on development performance. However, the influence of village money on development performance is lessened when the village financial system serves as a moderator. This study provides important insights for stakeholders, including the government and non-governmental organizations, in developing more effective and responsive village development policies that address the needs of rural communities. The implication of this research is that village governments need to optimize village funds and the village financial system to support financial achievements, improve infrastructure, facilities, and the economy, so that village development performance can be more optimal and sustainable.
Efek Moderasi Kapasistas SDM Hubungan Pemanfaatan TI terhadap Akuntabilitas Keuangan Pada OPD Kota Palu Astrialestari, Astrialestari; Usman, Rudy; Masruddin, Masruddin; Amir, Andi Mattulada
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.402

Abstract

This study aims to analyze the effect of information technology utilization on regional financial accountability and to examine the moderating effect of human resource capacity in this relationship. The study was conducted in 30 Regional Apparatus Organizations (OPD) in Palu City, involving 60 respondents consisting of regional financial management officials. A quantitative approach was used through a survey method with purposive sampling. Primary data were collected through questionnaires and analyzed using IBM SPSS Statistics version 25. The results showed that the use of information technology had a positive and significant effect on regional financial accountability, as did human resource capacity. However, the results of the moderation analysis showed that human resource capacity did not act as a moderating variable in the relationship between the use of information technology and regional financial accountability. These findings indicate that both variables function as independent factors that directly affect regional financial accountability. This study is expected to contribute theoretically to the development of public sector accounting studies and provide practical considerations for local governments in improving financial management accountability through the optimization of information technology and the enhancement of human resource capacity.
THE ROLE OF BUDGET PARTICIPATION IN ENHANCING MANAGERIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES MEDIATED BY JOB SATISFACTION Irianto, Okto; Manuhutu, Fenty Yoseph; Mattulada, Andi; Muliati, Muliati; Jamaluddin, Jamaluddin; Usman, Ernawaty; Usman, Rudy
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.776

Abstract

Despite extensive research on budget participation and managerial performance, critical gaps remain regarding the psychological mechanisms through which participation influences performance, particularly in public sector contexts where fiscal decentralization is formal rather than operational. This issue is especially pronounced in Indonesian Special Autonomy regions, where substantial fiscal transfers coexist with persistent performance and accountability challenges. This study investigates whether behavioral engagement mechanisms or structural fiscal arrangements play a more decisive role in shaping managerial performance in Merauke Regency, South Papua. Using cross-sectional survey data from 346 structural officials across 26 government agencies and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM), the results show that budget participation significantly enhances job satisfaction (β = 0.326, p < 0.001) and managerial performance (β = 0.554, p < 0.001). Job satisfaction partially mediates this relationship, accounting for 21% of the total effect. In contrast, fiscal decentralization exhibits no significant effect on either job satisfaction or managerial performance. These findings highlight that, within transitional governance and Special Autonomy contexts, behavioral mechanisms embedded in participatory processes exert stronger influence on performance than formal structural decentralization. By demonstrating the limited effectiveness of fiscal decentralization in the absence of genuine operational autonomy, this study extends goal-setting theory and the two-factor theory to underexplored public-sector contexts. It provides policy-relevant insights for improving governance performance beyond structural reform alone.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES Nurhidayah, Nurhidayah; Masdar, Rahma; Usman, Rudy; Masruddin, Masruddin; Din, Muhammad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.825

Abstract

In addition to analyzing the impact of governance and human resource competencies on the effective deployment of information technologies for local government, this study also looks at organizational Inertia as a moderating factor that may amplify or diminish these effects. This study offers novelty by positioning Organizational Inertia as a moderating variable, a factor that has received limited attention in prior SIPD implementation studies. Saturated sampling techniques were employed to collect primary data from 76 employees of the Central Sulawesi Provincial Financial and Asset Management Agency involved in the implementation of the Local Government Information System. The study took a quantitative approach. WarpPLS 8.0 was used to analyze the data using Structural Equation Modeling–Partial Least Square (SEM-PLS). The findings demonstrated that there was no discernible impact of human resource competency. On the contrary, the success of system adoption is significantly impacted by Governance. Organizational Inertia, a moderating variable, strengthened the influence between independent and dependent variables. These results demonstrate that improving Governance is essential to the effective deployment of information technologies.
The Effect of Internal Control and Organizational Governance on Fraud Prevention with Commitment as a Moderating Variable Masdar, Rahma; Amir, Andi Mattulada; Abdullah, M. Ikbal; Pattawe, Abdul; Usman, Rudy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April - Mei 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5191

Abstract

Universities managing public funds must ensure accountability and transparency, yet corruption cases show fraud remains a serious risk. This study aims to analyze the influence of internal control systems and organizational governance on fraud prevention, with organizational commitment as a moderating variable. The research method uses a quantitative approach with an explanatory design, involving employees of universities with public service agency status as respondents. Primary data were collected through questionnaires compiled based on COSO indicators, governance principles, and dimensions of organizational commitment. The analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling using WarpPLS 8.0. The results show that internal control systems and organizational governance have a significant positive effect on fraud prevention. Organizational commitment weakens the effect of internal control systems on fraud prevention but strengthens the effect of governance. These findings confirm that the success of control and governance systems depends not only on formal procedures but also on employee emotional attachment and loyalty to the organization. This study integrates Agency Theory and Organizational Support Theory in explaining fraud prevention mechanisms. The results provide recommendations for universities to strengthen the culture of integrity through a combination of internal control, good governance, and organizational commitment.
The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence Martinez, Deswita; Usman, Rudy; Yuniar, Latifah Sukmawati
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1642

Abstract

This study aims to examine the role of the government internal supervisory apparatus (APIP) and corruption control in enhancing regional fiscal independence. Regional fiscal independence refers to the condition where local governments can manage their finances autonomously without relying on central government funds. The study uses data from 1,018 observations consisting of provincial/regency/city governments in Indonesia during 2021-2022, with a final sample of 509 after excluding 33 regions lacking corruption control data. The main findings show that APIP’s capacity for effective supervision positively contributes to corruption control and ultimately increases regional fiscal independence. Regions with strong internal supervision tend to have more transparent and accountable budget management, reducing dependence on central funds. Furthermore, the study reveals that the age of the regional government, government status, and geographic location also significantly affect the level of fiscal independence. Therefore, strengthening APIP capacity and improving the effectiveness of corruption control should be prioritized to achieve sustainable regional fiscal independence.
Co-Authors -, Famiono Abdul Hakim Abdul Pattawe Abdullah, M. Ikbal Alif Maulana, Alif Amir, Andi Mattulada Ananta, Hazel Nabil Andi Indriani Ibrahim Andi Mappanyukki Astrialestari, Astrialestari Aulia, Eghy Widya Anugrah Bakry, Mohammad Iqbal betty betty Daud Ruranto Buntulabi Dg.Masese, Nur Fitriani Zziza Dian Safita Ernawaty Usman Erwinsyah Faizal Azdar Faizal, Saskia Islamay Femilia Zahra Furqan, Andi Chairil Hamdani, Sawitri Setiati Haryono Pasang Kamase Indrisari, Rahayu Jamaluddin Jamaluddin Jamaluddin Kusuma, I Made Ari Latifah Sukmawati Yuniar Manuhutu, Fenty Yoseph Marlon, Marlon Martinez, Deswita Masruddin Mattulada, Andi Meldawati, Lucyani Mile, Yuldi Misbahul Aulia Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Mustamin Mustamin Mutmainah Mutmainah Nini Andriani Nur Hikmah NUR, MUFLIHA Nurhidayah Nurhidayah Okto Irianto, Okto Palawa, Muh Riswandi Pali, Fayza Parwati, Ni Made Suwitri Rahma Masdar Ramadhan, Sahrul Ridwan - Saleh, Fadli Moh. Setiawan, Dina Faidahlya Putri Sri Wahyuni Syafitri, Dhiza Tanra, Andi Ainil Mufidah Yuly Azahra Yuningsi, Yuningsi Zahara, Nurul